Our website is amazing and cost a lot to develop, can we claim?
Across the board, companies are developing websites to support their trade and we often get asked whether the work qualifies for R&D tax relief. The answer is this: it depends.
Buying off the shelf solutions such as Shopify and building business integrations with readily available tools typically won’t qualify. Likewise, customising the themes and workflows to be brand specific won’t qualify.
Often, the qualifying work is driven by requirements to enhance and expand the current capabilities of the off the shelf solution. For example, if you’ve had to build your own communication layers and integrations tools to accommodate data flows. You also may have built novel techniques to allow scalability in your system to cope at high loading times.
Similar tests can be applied to app developments that may have been built using open-source code or customisation tools. HMRC is concerned the boundaries to eligibility are unclear in these projects and will subject claims in this area to detailed scrutiny.